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Summary

The Alabama Accountability Act of 2013 Parent-Taxpayer Refundable Tax Credits is a state initiative that offers refundable tax credits to parents who transfer their children from priority public schools to qualifying public or private schools. This program provides a unique approach by offering greater value to parents with more modest incomes through refundable tax credits.

Student Funding

Funding Type: Tax Credit

Parents can receive tax credits under the Alabama Accountability Act equal to the lesser of:

  • 80 percent of what the state spends per student in the applicable tax year at a public K-12 school, or,
  • the actual cost of attending the qualifying private school

Although the exact amounts vary, the tax credits can cover a portion of educational expenses allowing parents to choose schools that better meet their children’s educational needs.

Student Eligibility

To qualify for the Alabama Accountability Act of 2013 Parent-Taxpayer Refundable Tax Credits, children need to be zoned to attend (or are attending) a priority public school as defined by the state’s criteria. Parents will be notified by the priority public school each January outlining their choices. Eligibility for this program is based on parents transferring their children from priority public schools to qualifying public or private schools.

Rules and Requirements

  • Residency: Must be residents of Alabama and filing a state income tax return in order to claim the tax credit.
  • Educational Status: The student is entering grades K-12 and is enrolled, or becomes eligible to enroll in a priority school.
  • Transfer: The student must transfer to a non-priority public or private school. The parent must provide proof of the student’s enrollment in the non-priority public or private school
  • Admission Requirements: The student must meet the admission requirements of the chosen school.

Using Your Funds

The tax credits under the Alabama Accountability Act of 2013 can be used to cover tuition costs and any mandatory fees at qualifying private schools, or, attendance at non-priority public schools outside the child’s designated zone.

How to Apply

  1. Check Eligibility: Ensure you child meets the priority school requirement. You will have received a letter from the school in January for the next school year. 
  2. Gather Documentation: Collect required document for your state income tax return, including proof of that child’s enrollment in the non-priority public or private school.
  3. Submit: State income tax return. Remember you a filing by April of the next year in which your child has trasnfrred.
  4. Additional Information: To find additional details about the Alabama Accountability Act of 2013 Parent-Taxpayer Refundable Tax Credits, visit the Alabama Department of Revenue.

For other Alabama School Choice Programs: Refer to our Alabama State Summary.